Invoice authentication requirement: notified taxpayers must obtain an Invoice Reference Number and upload invoice on GST portal or invoice invalid. The rules require notified registered persons to prepare invoices using particulars in FORM GST INV-01 and to obtain an Invoice Reference Number by uploading those particulars on the Common GST Electronic Portal; invoices issued otherwise by such persons will not be treated as invoices, and the standard sub-rule (1) and (2) invoice provisions do not apply to invoices prepared under this electronic procedure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Invoice authentication requirement: notified taxpayers must obtain an Invoice Reference Number and upload invoice on GST portal or invoice invalid.
The rules require notified registered persons to prepare invoices using particulars in FORM GST INV-01 and to obtain an Invoice Reference Number by uploading those particulars on the Common GST Electronic Portal; invoices issued otherwise by such persons will not be treated as invoices, and the standard sub-rule (1) and (2) invoice provisions do not apply to invoices prepared under this electronic procedure.
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